Civic Intelligence

Molalla River Academy

990 • Fiscal year 2021 • EIN 26-2018413

Jul 01, 2020 to Jun 30, 2021 • Filed on Apr 14, 2022

Organization Profilewww.molallariveracademy.com
16897 S Callahan RdMolalla, OR 97038

(503) 829-6672

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

94th percentile

1.01x

Higher debt load relative to assets than 94% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

87th percentile

1.05x

Higher debt load relative to revenue than 87% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

14th percentile

-12%

Higher net margin than 14% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

74th percentile

$110,704

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 5.4% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

63rd percentile

16%

Faster asset growth than 63% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

54th percentile

16%

Faster revenue growth than 54% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets94th percentile

Assets

Up

$2,139,635

Up $300,874 (+16%) from 2020

Net Assets

Down

-$25,475

Down $240,061 (-112%) from 2020

Liabilities

Up

$2,165,110

Up $540,935 (+33%) from 2020

Revenue And Expenses
Liabilities / Revenue87th percentileNet Margin14th percentile

Revenue

Up

$2,058,284

Up $288,476 (+16%) from 2020

Expenses

Up

$2,298,345

Up $410,469 (+22%) from 2020

Net Income

Down

-$240,061

Down $121,993 (-103%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth63rd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0-$1.0MAssets 2010: $330,976Liabilities 2010: $100,409Net Assets 2010: $230,5672010Assets 2012: $264,434Liabilities 2012: $90,138Net Assets 2012: $174,2962012Assets 2014: $355,188Liabilities 2014: $37,370Net Assets 2014: $317,8182014Assets 2015: $701,550Liabilities 2015: $354,811Net Assets 2015: $346,7392015Assets 2016: $946,011Liabilities 2016: $737,002Net Assets 2016: $209,0092016Assets 2017: $1,557,157Liabilities 2017: $1,322,008Net Assets 2017: $235,1492017Assets 2018: $1,442,443Liabilities 2018: $1,139,920Net Assets 2018: $302,5232018Assets 2019: $1,606,800Liabilities 2019: $1,293,349Net Assets 2019: $313,4512019Assets 2020: $1,838,761Liabilities 2020: $1,624,175Net Assets 2020: $214,5862020Assets 2021: $2,139,635Liabilities 2021: $2,165,110Net Assets 2021: -$25,4752021Assets 2022: $2,415,958Liabilities 2022: $2,581,504Net Assets 2022: -$165,5462022Assets 2023: $1,808,193Liabilities 2023: $2,123,899Net Assets 2023: -$315,7062023Assets 2024: $2,436,136Liabilities 2024: $2,668,918Net Assets 2024: -$232,7822024Assets 2025: $2,468,356Liabilities 2025: $2,850,508Net Assets 2025: -$382,1522025

Highlighted filing

2021

Assets$2,139,635
Liabilities$2,165,110
Net Assets-$25,475
Open 2021 Filing

Operations Trend

Revenue Growth54th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,038,1242010Expenses 2012: $1,058,2512012Revenue 2014: $1,106,660Expenses 2014: $1,067,437Net Income 2014: $39,2232014Revenue 2015: $1,181,272Expenses 2015: $811,881Net Income 2015: $369,3912015Revenue 2016: $1,357,061Expenses 2016: $1,494,791Net Income 2016: -$137,7302016Revenue 2017: $1,483,962Expenses 2017: $1,457,822Net Income 2017: $26,1402017Revenue 2018: $1,563,403Expenses 2018: $1,496,029Net Income 2018: $67,3742018Revenue 2019: $1,450,096Expenses 2019: $1,439,168Net Income 2019: $10,9282019Revenue 2020: $1,769,808Expenses 2020: $1,887,876Net Income 2020: -$118,0682020Revenue 2021: $2,058,284Expenses 2021: $2,298,345Net Income 2021: -$240,0612021Revenue 2022: $1,799,990Expenses 2022: $1,940,061Net Income 2022: -$140,0712022Revenue 2023: $2,160,898Expenses 2023: $2,311,058Net Income 2023: -$150,1602023Revenue 2024: $2,577,729Expenses 2024: $2,477,864Net Income 2024: $99,8652024Revenue 2025: $2,322,631Expenses 2025: $2,472,001Net Income 2025: -$149,3702025

Highlighted filing

2021

Revenue$2,058,284
Expenses$2,298,345
Net Income-$240,061
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Apr 14, 2022
Return Version
2020v4.0
Gross Receipts
$2,063,500
Mission and Program Overview

Mission

To guide students in becoming responsible lifelong learners and compassionate community members through interdisciplinary studies in the arts and sciences within a safe and nurturing environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,010,833$803,611▼ $207,222
Savings and Temporary Cash Investments-$502,718-
Land, Buildings, and Equipment, Net$175,959$149,907▼ $26,052
Prepaid Expenses and Deferred Charges$8,892$27,675▲ $18,783
Accounts Receivable$4,193$0▼ $4,193
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,838,761$2,139,635▲ $300,874
Other Assets Total$638,884$655,724▲ $16,840
Liabilities
Other Liabilities$1,576,590$1,976,423▲ $399,833
Accounts Payable and Accrued Expenses$47,585$188,687▲ $141,102
Total Liabilities$1,624,175$2,165,110▲ $540,935
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$214,586$-25,475▼ $240,061
Total Net Assets Fund Balance$214,586$-25,475▼ $240,061
Total Liabilities and Net Assets / Fund Balance$1,838,761$2,139,635▲ $300,874

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$140,126$76,204$216,330
Other Land Buildings$9,781$42,333$52,114
Equipment-$21,003$21,003
Other Assets Org$655,724--
Compensation and Service Providers
Top Officer Pay74th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Shelley UrbanFormer Exec DirectorFT$85,066$25,638$110,704
Iva QuinlanInterim DirectFT$5,415$2,331$7,746

Board Members and Trustees

NameTitle
Rebecca HendricksonPresident
Ashley CooperVice President
Melanie MarroneExec. Director
Rob SeubertMember
Emily FrackSecretary
Mindy ZaskyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,851,861
Program Service Revenue
$195,437
Investment Income
$385
Other Revenue
$10,601
All Other Contributions
$38,461
Change in Net Assets
$-240,061

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,058,284
Total Revenue per Audited Statements
$2,058,284
Total Revenue per Form 990
$2,058,284
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,762,272
Other Expenses$536,073
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$641,876$262,175-$904,051
Pension Plan Contributions$421,033$171,971-$593,004
Current Officers, Directors, Trustees, and Key Employees$77,550$30,650-$108,200
Payroll Taxes$63,964$26,126-$90,090
Occupancy$53,384$21,805-$75,189
Other Employee Benefits$47,518$19,409-$66,927
Office Expenses$33,095$13,517-$46,612
Fees for Services Accounting$25,779$10,530-$36,309
Depreciation Depletion$15,391$6,287-$21,678
Conferences and Meetings$11,255$4,597-$15,852
Other Expenses$3,337$1,363-$4,700
All Other Expenses$2,686$1,097-$3,783
Fees for Services Legal$2,521$1,029-$3,550
Advertising$178$72-$250
Total Functional Expenses$1,632,554$665,791$0$2,298,345

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,298,345
Total Expenses per Audited Statements$2,298,345
Total Expenses per Form 990$2,298,345
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$12,295
Fundraising Direct Expenses$5,216
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Pension Liability$1,952,246
Pension Related Deferrals$24,177
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

“Upon receiving the final draft of form 990 as prepared by the tax preparers, the board chair will distribute the form 990 to the board of directors at which time the documents will be reviewed for accuracy of content by the entire board, and approved to be in allignment with the information provided by the organization bookkeeper, director, and board chair.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“We review the conflict of interest form at the annual meeting to remind board members of the policy and when a conflict of interest does arise board members are required to notify the board and recuse themselves.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“The board of directors review and approves the compensation upon the start of the school. All teacher salaries were based on that of the local molalla river school district as well as the arbor school. The salary of director was based on an oregon average salary for a school administrator/principal/superintendent. Level of experience(i.e. Years in field) were also considered for compensation.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Disclosure of governing docs, policies, and financial statements are available upon request.”

Filing and Contact Details

Filer

Filer Name
Molalla River Academy
EIN
26-2018413
Phone
5038296672
Address
16897 S Callahan Rd, Molalla, OR 97038

Signing Officer

Name
Melanie Marrone
Title
Exec. Director
Signed
2022-04-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melanie Marrone
Formed
2008
Legal Domicile
Or
Voting Board Members
5
Independent Board Members
5
Employees
41
Volunteers
10

Preparer

Firm
Kern & Thompson LLC
Address
1800 SW First Avenue Suite 410, Portland, OR 97201
Preparer
Richard V Proulx CPA
Phone
5032223338
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IRS990/Desc0MRA IS A SCHOOL THAT IS DEDICATED TO OFFERING STUDENTS IN GRADES K-8 THE OPPORTUNITY TO WORK AND LEARN IN AN ENVIRONMENT THAT SUPPORTS AN EXCEPTIONAL AND UNIQUE EDUCATIONAL EXPERIENCE. MRA'S COMMITMENT TO ACADEMIC RIGOR AND HIGH STANDARDS OF LEARNING ARE SUPPORTED BY ITS PRACTICES AND GOALS. MRA PROMOTES ACADEMIC EXCELLENCE THROUGH INTEGRATED, THEMATIC CURRICULUM. MRA CREATES A SAFE AND COMFORTABLE LEARNING ENVIRONMENT. MRA CREATES ONGOING OPPORTUNITIES IN THE ARTS AND SCEINCES. MRA ENCOURAGES PROBLEM SOLVING THROUGH HANDS ON EXPERIENCE.
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IRS990/MissionDesc0TO GUIDE STUDENTS IN BECOMING RESPONSIBLE LIFELONG LEARNERS AND COMPASSIONATE COMMUNITY MEMBERS THROUGH INTERDISCIPLINARY STUDIES IN THE ARTS AND SCIENCES WITHIN A SAFE AND NURTURING ENVIRONMENT.
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IRS990/OccupancyGrp/ProgramServicesAmt053384
IRS990/OccupancyGrp/TotalAmt075189
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt013517
IRS990/OfficeExpensesGrp/ProgramServicesAmt033095
IRS990/OfficeExpensesGrp/TotalAmt046612
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IRS990/OperateHospitalInd0false
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt047518
IRS990/OtherEmployeeBenefitsGrp/TotalAmt066927
IRS990/OtherExpensesGrp/Desc0SPECIAL PROGRAMS
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc2PURCHASED SERVICES
IRS990/OtherExpensesGrp/Desc3Printing and Publications
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt090393
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12592
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt22178
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt31363
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IRS990/OtherExpensesGrp/ProgramServicesAmt16347
IRS990/OtherExpensesGrp/ProgramServicesAmt25332
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IRS990/OtherExpensesGrp/TotalAmt0311701
IRS990/OtherExpensesGrp/TotalAmt18939
IRS990/OtherExpensesGrp/TotalAmt27510
IRS990/OtherExpensesGrp/TotalAmt34700
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt026126
IRS990/PayrollTaxesGrp/ProgramServicesAmt063964
IRS990/PayrollTaxesGrp/TotalAmt090090
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0171971
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0421033
IRS990/PensionPlanContributionsGrp/TotalAmt0593004
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt08892
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt027675
IRS990/PrincipalOfficerNm0MELANIE MARRONE
IRS990/ProfessionalFundraisingInd0false
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IRS990/ProgramServiceRevenueGrp/Desc0CHARGES FOR SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0195437
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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01678350
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0305855
IRS990/PYOtherRevenueAmt021059
IRS990/PYProgramServiceRevenueAmt070399
IRS990/PYRevenuesLessExpensesAmt0-118068
IRS990/PYSalariesCompEmpBnftPaidAmt01582021
IRS990/PYTotalExpensesAmt01887876
IRS990/PYTotalRevenueAmt01769808
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-240061
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0195437
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0502718
IRS990ScheduleA/SchoolInd0X
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0140126
IRS990ScheduleD/BuildingsGrp/DepreciationAmt076204
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0216330
IRS990ScheduleD/EquipmentGrp/DepreciationAmt021003
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt021003
IRS990ScheduleD/ExpensesSubtotalAmt02298345
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0655724
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0PENSION RELATED DEFERRALS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt09781
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt042333
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt052114
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01952246
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt124177
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NET PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PENSION RELATED DEFERRALS
IRS990ScheduleD/RevenueSubtotalAmt02058284
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0149907
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0655724
IRS990ScheduleD/TotalExpensesPerForm990Amt02298345
IRS990ScheduleD/TotalLiabilityAmt01976423
IRS990ScheduleD/TotalRevenuePerForm990Amt02058284
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02058284
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02298345
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE MOLALLA RIVER ACADEMY (MRA) BOARD OF DIRECTORS HAS ADOPTED A NON-DISCRIMINATION POLICY THAT IS INCLUDED IN ALL ADVERTISING THAT HAS TAKEN PLACE IN 2020-2021. SUCH "ADVERTISING" IS DESCRIBED AS INFORMATION COMMUNICATED ON SCHOOL'S WEBSITE, STUDENT APPLICATION FOR ENROLLMENT, STAFF APPLICATIONS FOR EMPLOYMENT, AND SOLICITATIONS FOR DONATIONS TO THE ANNUAL AUCTIONS.AS OUTLINED IN OUR CHARTER AGREEMENT WITH THE MOLALLA RIVER SCHOOL DISTRICT (MRSD), MRA WILL COMPLY WITH THE FOLLOWING: ORS 659.850-DISCRIMINATION IN EDUCATION PROHIBITED; AS USED IN THIS SECTION, "DISCRIMINATION" MEANS ANY ACT THAT IS FAIR IN FORM BUT DISCRIMINATORY IN OPERATION, EITHER OF WHICH IS BASED ON RACE, COLOR, RELIGION, SEX, SEXUAL ORIENTATION, NATIONAL ORIGIN, MARITAL STATUS, AGE, OR DISABILITY.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION RECEIVED ASSISTANCE FROM GOVERNMENTAL AGENCY THROUGH ONE MAJOR SOURCE: REVENUE FROM MOLALLA RIVER SCHOOL DISTRICT BASED ON ATTENDANCE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0UPON RECEIVING THE FINAL DRAFT OF FORM 990 AS PREPARED BY THE TAX PREPARERS, THE BOARD CHAIR WILL DISTRIBUTE THE FORM 990 TO THE BOARD OF DIRECTORS AT WHICH TIME THE DOCUMENTS WILL BE REVIEWED FOR ACCURACY OF CONTENT BY THE ENTIRE BOARD, AND APPROVED TO BE IN ALLIGNMENT WITH THE INFORMATION PROVIDED BY THE ORGANIZATION BOOKKEEPER, DIRECTOR, AND BOARD CHAIR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WE REVIEW THE CONFLICT OF INTEREST FORM AT THE ANNUAL MEETING TO REMIND BOARD MEMBERS OF THE POLICY AND WHEN A CONFLICT OF INTEREST DOES ARISE BOARD MEMBERS ARE REQUIRED TO NOTIFY THE BOARD AND RECUSE THEMSELVES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS REVIEW AND APPROVES THE COMPENSATION UPON THE START OF THE SCHOOL. ALL TEACHER SALARIES WERE BASED ON THAT OF THE LOCAL MOLALLA RIVER SCHOOL DISTRICT AS WELL AS THE ARBOR SCHOOL. THE SALARY OF DIRECTOR WAS BASED ON AN OREGON AVERAGE SALARY FOR A SCHOOL ADMINISTRATOR/PRINCIPAL/SUPERINTENDENT. LEVEL OF EXPERIENCE(I.E. YEARS IN FIELD) WERE ALSO CONSIDERED FOR COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DISCLOSURE OF GOVERNING DOCS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01838761

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,139,635
Liabilities
$2,165,110
Net assets
-$25,475
Revenue
$2,058,284
Expenses
$2,298,345
Net income
-$240,061
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.47$2.85$0.38$2.32$2.47$0.15
2024Detailed filing. Detailed filing data is available for this year.$2.44$2.67$0.23$2.58$2.48$0.10
2023Detailed filing. Detailed filing data is available for this year.$1.81$2.12$0.32$2.16$2.31$0.15
2022Detailed filing. Detailed filing data is available for this year.$2.42$2.58$0.17$1.80$1.94$0.14
2021Detailed filing. Detailed filing data is available for this year.$2.14$2.17$0.03$2.06$2.30$0.24
2020Detailed filing. Detailed filing data is available for this year.$1.84$1.62$0.21$1.77$1.89$0.12
2019Detailed filing. Detailed filing data is available for this year.$1.61$1.29$0.31$1.45$1.44$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.44$1.14$0.30$1.56$1.50$0.07
2017Detailed filing. Detailed filing data is available for this year.$1.56$1.32$0.24$1.48$1.46$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.95$0.74$0.21$1.36$1.49$0.14
2015Detailed filing. Detailed filing data is available for this year.$0.70$0.35$0.35$1.18$0.81$0.37
2014Detailed filing. Detailed filing data is available for this year.$0.36$0.04$0.32$1.11$1.07$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.09$0.17$1.06
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.10$0.23$1.04